Mark Stewart on Corporations
The best income taxation is ZERO personal income tax on citizens. I would replace the income tax with a national sales tax and a wealth tax. A wealth tax requires a Constitutional Amendment, as we did in 1913 to allow an income tax. Wealth taxes on real property and vessels (cars, trucks and boats) give us efficiency (we know where the assets are and their value) and fairness (high-value properties pay more).
I would keep the corporate income tax, but reduce it slightly. Eventually I'd reduced it greatly, but I'd like to keep accountants employed for a few more years. And I would keep an income tax on NON-Citizens. In part this goes to the cost of our monitoring and aiding your build-up to citizenship. In part it keeps some earnings here instead of being shipped back home.
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